On Displacement, or the Dissing of Places

Abstract:     
In 1995, the Danish National Tax Court, in the course of denying a deduction, said some uncomplimentary things about the island of Crete. The decision was reversed, both by the Danish courts, and by the European Court of Justice.

Perhaps the Danish National Tax Court feels somewhat embarrassed by its public act of displacement. This essay searches for other instances of displacement in judicial opinions, whether by the parties, the lawyers, or, most importantly, by the judges themselves. Plenty of examples are found. Accordingly, if indeed the Danish National Tax Court feels embarrassed, at least it need not feel so alone.

Number of Pages in PDF File: 8

Keywords: Taxation

JEL Classification: K34, E62

Accepted Paper Series